The Bluegrass State may cater more to jockeys than car drivers. Kentucky ranks 16th among the states on gas tax, making drivers pay 30.8 cents per gallon. The gas tax has been largely debated this legislative season, with some legislators proposing to raise it to pay for transportation projects.

Note: Spouse, parent, lineal-descendant and sibling transfer is tax-free; aunts, nieces, nephews, and child in-law transfer is taxed at 4 percent to 16 percent with a $1,000 exemption; all other transfers are taxed at 6 percent to 16 percent with a $500 exemption.